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expenditures in personal income taxation (PIT), value-added taxation (VAT), and corporate taxation. Like spending programmes, tax … (corresponding to about 1.2% of GDP on average). Reduced VAT rates represent a similar magnitude at about 16% of VAT paid by …
Persistent link: https://www.econbiz.de/10015438580
light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm …
Persistent link: https://www.econbiz.de/10012584344
light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm …
Persistent link: https://www.econbiz.de/10012589574
light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm …
Persistent link: https://www.econbiz.de/10012597281
The paper analyses whether various aspects of a country's tax system have a positive or negative influence on individuals' attitudes towards the future. These attitudes are measured by an analysis of Google search queries derived from Google Trends which allow constructing an online...
Persistent link: https://www.econbiz.de/10011334119
compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by … efficiency wages, it is shown that a balanced-budget shift from a payroll tax to a VAT will increase employment if the rise in … the VAT does not alter consumer prices. If the effects of a shift from SSC to the VAT on the worker's effort are …
Persistent link: https://www.econbiz.de/10010262282
Eine Harmonisierung der Steuern auf Kapitaleinkommen wird häufig gefordert, weil sonst bei hoher Kapitalmobilität ein Steuersenkungswettlauf eintrete mit der Folge, dass der Staat seine eigentlichen Aufgaben nicht wahrnehmen kann. Tatsächlich sind die Indizien für ein "race to the bottom"...
Persistent link: https://www.econbiz.de/10010273140
relationship between value-added tax (VAT) and total tax revenues for the Zimbabwean nation. The study uses a time series analysis ….1 statistical software. The study results indicate that both VAT on local sales and VAT on imports have a significant impact on … total revenue. VAT on imports however, have a negative impact while that on local sales has a positive impact. The study …
Persistent link: https://www.econbiz.de/10012949557
This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on national level data of labor variables for 15 Latin American...
Persistent link: https://www.econbiz.de/10012961982
Persistent link: https://www.econbiz.de/10013019958